Flue gas desulfurizationwas studied by using the technique of emulsion liquid membrane, which was composed of seawater as desulfurizer, kerosene asmembrane solvent, L-113B as surfactant,and Ca(OH )2solution as internal phase. The desulfurization efficiency of absorbing solution was investigated for the concentration of L113B, volumeratioofoilphasetointernalphaseand the volume ratio of emulsiontoexternal phase. The optimum conditions are as follows: the concentration of surfactant L-113B is 3%，volume ratio of oil phase to internal phase is 5：5，the volume ratio of emulsion to external phase is 1：5，the concentration of SO2 in flue gas is 2300mg/m3，the gas flow rate is 500ml/min，mixing speed is 150~250r/min and the time is 40min for desulfuration. The oil phase can be reused to make emulsion. The results showed that the efficiency of desulfurization was over 98% under optimum conditions.